Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations
In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC) in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corp...
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Fundação Escola de Comércio Álvares Penteado
2014-09-01
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Online Access: | http://rbgn.fecap.br/RBGN/article/view/1335 |
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doaj-d6268f9911cb43d4bef606c9ebde3a532021-07-02T06:28:26ZengFundação Escola de Comércio Álvares PenteadoRevista Brasileira de Gestão De Negócios1806-48921983-08072014-09-01165119922210.7819/rbgn.v16i51.1335 Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizationsPatricia Rodrigues Quesado0Beatriz Aibar Guzmán 1Lúcia Lima Rodrigues 2Polytechnic Institute of Cávado and Ave (IPCA)University of Santiago de Compostela (USC)University of MinhoIn this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC) in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.http://rbgn.fecap.br/RBGN/article/view/1335Balanced scorecard1Management accounting1Contingency theory1Institutional theory1Portugal1 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Patricia Rodrigues Quesado Beatriz Aibar Guzmán Lúcia Lima Rodrigues |
spellingShingle |
Patricia Rodrigues Quesado Beatriz Aibar Guzmán Lúcia Lima Rodrigues Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations Revista Brasileira de Gestão De Negócios Balanced scorecard1 Management accounting1 Contingency theory1 Institutional theory1 Portugal1 |
author_facet |
Patricia Rodrigues Quesado Beatriz Aibar Guzmán Lúcia Lima Rodrigues |
author_sort |
Patricia Rodrigues Quesado |
title |
Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations |
title_short |
Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations |
title_full |
Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations |
title_fullStr |
Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations |
title_full_unstemmed |
Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations |
title_sort |
determinant factors of the implementation of the balanced scorecard in portugal: empirical evidence in public and private organizations |
publisher |
Fundação Escola de Comércio Álvares Penteado |
series |
Revista Brasileira de Gestão De Negócios |
issn |
1806-4892 1983-0807 |
publishDate |
2014-09-01 |
description |
In this article we aim to identify and analyze a
set of variables that can potentially influence
the adoption of the Balanced Scorecard (BSC)
in Portugal. Hypotheses were tested using data
obtained from a questionnaire sent to 591
publicly-owned organizations (local governments,
municipal corporations and hospitals) and 549
privately-owned organizations (large companies
and small and medium enterprises) in Portugal,
with an overall response rate of 31.3%. The results
allow us to conclude that although the majority
of respondents claimed to know the BSC, its
use in Portugal is still limited and very recent,
particularly in the public sector organizations.
However, it should be noted that its use has
increased in Portugal in recent years. Using
as theoretical framework the contingency
and institutional theories, we found that
decentralization, vertical differentiation and the
degree of higher education are associated with
the implementation of the BSC. |
topic |
Balanced scorecard1 Management accounting1 Contingency theory1 Institutional theory1 Portugal1 |
url |
http://rbgn.fecap.br/RBGN/article/view/1335 |
work_keys_str_mv |
AT patriciarodriguesquesado determinantfactorsoftheimplementationofthebalancedscorecardinportugalempiricalevidenceinpublicandprivateorganizations AT beatrizaibarguzman determinantfactorsoftheimplementationofthebalancedscorecardinportugalempiricalevidenceinpublicandprivateorganizations AT lucialimarodrigues determinantfactorsoftheimplementationofthebalancedscorecardinportugalempiricalevidenceinpublicandprivateorganizations |
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